Hof van Lier: what changed
What changed
Hof van Lier
NACE 55.204, Guest rooms (bed and breakfast)
filed annual accounts (NBB)
Net result for the year
-€140,251
2024 · -€98,168-€42,082
Equity
-€440,412
2024 · -€300,161-€140,251
Cash
€2,447
2024 · €160+€2,287
Balance sheet total
€537,287
2024 · €503,504+€33,784
Largest movements
Assets
- Tangible fixed assets +€30,113
up €30,113 (+6.0%), from €502,775 to €532,888
of which Land and buildings: +€34,205
Equity and liabilities
- Other debts +€175,632
up €175,632 (+22.1%), from €796,135 to €971,767
- Profit (loss) carried forward -€140,251
down €140,251 (-13.3%), from -€1.1m to -€1.2m
Income statement
- Staff costs +€15,651
new in 2025: €15,651
- Financial charges +€14,954
up €14,954 (+45.6%), from €32,810 to €47,764
- Gross operating margin -€9,886
down €9,886 (-32.9%), from -€30,016 to -€39,902
- Depreciation +€6,481
up €6,481 (+23.7%), from €27,347 to €33,828
- Other operating charges -€4,879
down €4,879 (-61.0%), from €7,995 to €3,116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€98,168
Gross operating margin
-€9,886
Staff costs
-€15,651
Depreciation
-€6,481
Other operating charges
+€4,879
Financial income
+€10
Financial charges
-€14,954
Result 2025
-€140,251
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€66,228
Investment
-€63,941
Financing
€0
Cash 2024
€160
From operations (derived)
+€66,228
Net result for the year
-€140,251
Depreciation
+€33,828
Receivables within one year
-€379
Deferred charges and accrued income
-€1,004
Trade debts
-€1,765
Tax, wage and social debts
-€1,587
Other debts
+€175,632
Accrued charges and deferred income
+€1,755
Investment (derived)
-€63,941
Investment in fixed assets (net)
-€63,941
Cash 2025
€2,447
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €503,504 | €537,287 | +€33,784 | +6.7% |
| Fixed assets | 21/28 | €502,775 | €532,888 | +€30,113 | +6.0% |
| Tangible fixed assets | 22/27 | €502,775 | €532,888 | +€30,113 | +6.0% |
| Land and buildings | 22 | €474,181 | €508,386 | +€34,205 | +7.2% |
| Plant, machinery and equipment | 23 | €14,712 | €13,780 | -€932 | -6.3% |
| Furniture and vehicles | 24 | €13,881 | €10,721 | -€3,160 | -22.8% |
| Current assets | 29/58 | €729 | €4,399 | +€3,670 | +503% |
| Amounts receivable within one year | 40/41 | €497 | €877 | +€379 | +76.3% |
| Trade receivables | 40 | €0 | €792 | +€792 | |
| Other amounts receivable | 41 | €497 | €84 | -€413 | -83.0% |
| Cash at bank and in hand | 54/58 | €160 | €2,447 | +€2,287 | +1,430% |
| Deferred charges and accrued income | 490/1 | €72 | €1,076 | +€1,004 | +1,400% |
| Total equity and liabilities | 10/49 | €503,504 | €537,287 | +€33,784 | +6.7% |
| Equity | 10/15 | -€300,161 | -€440,412 | -€140,251 | -46.7% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €559,688 | €559,688 | = | 0.0% |
| Distributable reserves | 133 | €559,688 | €559,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,058,163 | -€1,198,414 | -€140,251 | -13.3% |
| Amounts payable | 17/49 | €803,664 | €977,699 | +€174,034 | +21.7% |
| Amounts payable within one year | 42/48 | €803,664 | €975,944 | +€172,280 | +21.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,452 | €687 | -€1,765 | -72.0% |
| Suppliers | 440/4 | €2,452 | €687 | -€1,765 | -72.0% |
| Taxes, remuneration and social security | 45 | €5,076 | €3,490 | -€1,587 | -31.3% |
| Taxes | 450/3 | €5,076 | €0 | -€5,076 | -100% |
| Remuneration and social security | 454/9 | - | €3,490 | +€3,490 | |
| Other amounts payable | 47/48 | €796,135 | €971,767 | +€175,632 | +22.1% |
| Accrued charges and deferred income | 492/3 | - | €1,755 | +€1,755 | |
| Non-recurring operating income | 76A | €200 | €0 | -€200 | -100% |
| Remuneration, social security and pensions | 62 | - | €15,651 | +€15,651 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,347 | €33,828 | +€6,481 | +23.7% |
| Other operating charges | 640/8 | €7,995 | €3,116 | -€4,879 | -61.0% |
| Gross operating margin | 9900 | -€30,016 | -€39,902 | -€9,886 | -32.9% |
| Operating profit (loss) | 9901 | -€65,358 | -€92,497 | -€27,139 | -41.5% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €32,810 | €47,764 | +€14,954 | +45.6% |
| Recurring financial charges | 65 | €32,810 | €47,764 | +€14,954 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | -€98,168 | -€140,251 | -€42,082 | -42.9% |
| Profit (loss) for the period | 9904 | -€98,168 | -€140,251 | -€42,082 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,168 | -€140,251 | -€42,082 | -42.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.